Dec 03, 2024

2024-2025 Undergraduate Catalog

Professional Accounting Integrated B.S./M.S.

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Professional Accounting Integrated B.S./M.S. Degree Map

The integrated Bachelor of Science and Master of Science degrees in Professional Accounting are designed for focused entering undergraduate students who know they want to meet the requirements to sit for the CPA examination and pursue a professional career in accounting.

The objective of the integrated plan is to provide students with the required background to sit for the CPA examination and to provide a basis for exercising judgment in accounting-related and business decisions within administrative, managerial and professional positions as well as enhance rapid career development.

Students must apply to the graduate program, take the GMAT exam (unless a waiver is met) and meet all graduate accounting entrance requirements by the first semester of their senior year. Professional Accounting M.S. applicants meeting all the following criteria will qualify for the waiver of the GMAT exam:

3.0 Cumulative GPA on upper division courses at UHCL.
Professional Accounting M.S. applicants meeting all the following criteria will qualify for the waiver of the GMAT exam:3.0 Cumulative GPA on upper division business courses at UHCL (minimum of 18 hours required)

In addition, students in the integrated degree program will be required to have a cumulative UHCL GPA of at least 3.0 for admission to the M.S. in Professional Accounting. The B.S. in Professional Accounting will not be awarded until all requirements for the M.S. are completed. Students failing to be admitted into the graduate Professional Accounting program will revert to the B.S. in Accounting degree program and proceed in the normal manner to graduation. Students planning on taking the CPA examination are required to have a 3-semester credit hour ethics course, which has been approved by the Texas State Board of Public Accountancy (TSBPA). ACCT 4346 - Business Ethics for Accountants has been approved by TSBPA and satisfies the ethics course requirement.

The integrated B.S. and M.S. in Professional Accounting degree program will include 120 hours of undergraduate and 30 hours of graduate coursework.

University Core Requirements (42 hours)

Communication (6 hours)

Choose TWO courses from the UHCL core approved list.

Mathematics (3 hours)

Choose ONE course from the UHCL core approved list.

MATH 1324 recommended for this requirement. This course is required for this major.

Life and Physical Sciences (6 hours)

Choose TWO courses from the UHCL core approved list.

Language, Philosophy and Culture (3 hours)

Choose ONE course from the lUHCL core approved list.

Creative Arts (3 hours)

Choose ONE course from the UHCL core approved list.

U.S. History (6 hours)

Choose TWO courses from the UHCL core approved list.

Government/Political Science (6 hours)

Choose TWO courses from the UHCL core approved list.

Social and Behavioral Sciences (3 hours)

Choose ONE course from the UHCL core approved list.

ECON 2301 recommended for this requirement. This course is required for all business majors.

Component Area Option (6 hours)

Choose SIX hours from the UHCL core approved list.

Two 1-hour Life and Physical Science Labs are required co-requisites for the chosen science courses.

College Core Requirements (48 hours)

The following courses, or their approved equivalents, together with accounting and economics principles and business law, constitute the business core and are required of all business students. No more than 6 hours of grades in the range of D+, D or D- are permitted in upper-level (33XX and 43XX) Business Core Requirements.

Core Requirements for Business Majors (48 hours)

ACCT 2301 - Principles of Accounting I - Financial Credit Hours: 3
ACCT 2302 - Principles of Accounting II - Managerial Credit Hours: 3
MGMT 1301 - Business Principles Credit Hours: 3
ECON 2301 - Principles of Macroeconomics Credit Hours: 3
ECON 2302 - Principles of Microeconomics Credit Hours: 3
ISAM 1305 - Business Computer Applications Credit Hours: 3
DSCI 3321 - Statistics I Credit Hours: 3
DSCI 3331 - Quantitative Methods for Management Credit Hours: 3
ECON 3311 - Money and Banking Credit Hours: 3
FINC 3331 - Business Finance Credit Hours: 3
ISAM 3303 - Information Systems for Management Credit Hours: 3
LEGL 3301 - Business Law Credit Hours: 3
MGMT 3301 - Management Theory and Practice Credit Hours: 3
MGMT 4312 - Strategic Management (Capstone) Credit Hours: 3
MKTG 3301 - Principles of Marketing Credit Hours: 3
WRIT 3312 - Written Communications in Business Credit Hours: 3

Additional Information

When ECON 2301 is used to satisfy the Social Behavioral Sciences requirement, an additional elective will be needed.
MGMT 4312 requires permission.

Undergraduate Requirements (21 hours)

All major requirements must be grades of C- or higher.

Undergraduate Courses (18 hours)

ACCT 3333 - Cost Accounting Credit Hours: 3
ACCT 3341 - Intermediate Accounting I Credit Hours: 3
ACCT 3342 - Intermediate Accounting II Credit Hours: 3
ACCT 4331 - Federal Taxation of Individuals Credit Hours: 3
ACCT 4332 - Financial Information Systems Credit Hours: 3
ACCT 4341 - Auditing I Credit Hours: 3

Accounting Electives (3 hours)

3 hours of undergraduate ACCT elective upper-level, 33XX or 43XX

Additional Information

ACCT 3331 & ACCT 3332 cannot be used for this degree.

Elective Requirements (9 hours)

BUS electives (6 hours)

6 hours of undergraduate business electives upper-level, 33XX or 43XX

General Electives (3 hours)

3 hours of undergraduate general elective upper-level, 33XX or 43XX

Graduate Requirements (30 hours)

Graduate Courses (21 hours)

Complete either BAR or TCP Track

ACCT 4346 - Business Ethics for Accountants Credit Hours: 3
ACCT 5234 - Corporate and Pass-Through Entity Taxation Credit Hours: 3
ACCT 5431 - Advanced Accounting Credit Hours: 3
ACCT 5432 - Acct for Govt & Not Profit Credit Hours: 3
ACCT 5438 - Fundamentals of Data Analytics in Accounting Credit Hours: 3
ACCT 6732 - Seminar in Fraud Examination and Audit Risk (Capstone) Credit Hours: 3

Business Analysis and Reporting (BAR) Track

Must take one of the following:

ACCT 5331 Accounting Analysis for Management Decisions

ACCT 6731 Seminar in Financial Statement and Accounting Information Quality Analysis

Tax Compliance and Planning (TCP) Track

ACCT 5238 Tax Planning and Compliance for Businesses and Individuals

Graduate Elective Requirements (9 hours)

Accounting Electives (6 hours)

Additional Information

Coursework at the 33XX or 43XX level and graduate foundation courses may not be included in the 9 hours of graduate ACCT electives.

Finance Electives (3 hours)

Additional Information

Coursework at the 33XX or 43XX level and graduate foundation courses may not be included in the 3 hours of graduate FINC electives.

Graduation Requirements

Students must complete the final 30 semester hours of 3000 and 4000 level coursework in residence at UHCL.
Students must complete a minimum of 12 semester credit hours of upper-level (3000-4000 level) coursework: (1) in the major and (2) in residence at UHCL.
Students must have a cumulative GPA of 2.000 on coursework completed at UHCL with grades of “C” or better on at least 30 hours of resident upper-level work. Grades of “C-” or below cannot be applied toward the 30 hours of resident upper-level work.
Students must earn grades of C or higher (C- not acceptable) in the graduate (5000-6000 level) portion of the program. A minimum GPA of 3.0 is required for graduation.

Texas House Bill 1508

Texas House Bill (HB) 1508 amended the Texas Occupations Code Section 58.001 to require educational centers that offer programs leading to occupational licensure to share the following information with their students:

An individual who has been convicted of an offense may be ineligible for issuance of an occupational license upon completion of the educational program.
Each licensing authority that may issue an occupational license to an individual who completes an educational program must establish guidelines which state the reasons a particular crime is considered to relate to a particular license and any other criterion that affects the decisions of the licensing authority.
Local or county licensing authorities may issue additional guidelines related to criminal history. Applicants should contact their respective local or county licensing authority for more details.
A person may request a criminal history evaluation letter regarding the personal eligibility for a license issued by a licensing authority under Texas Occupation Code 53.102.

Please check with the agency issuing the license for additional information.